The tariff classification of a Tipperary Irish Cream from Ireland

N005936 February 14, 2007 CLA-2-22:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 2206.00.9000 Ms. Kathyrine Auza Skyy Sprits, LLC. One Beach Street Suite 300 San Francisco, CA. 94133 RE: The tariff classification of a Tipperary Irish Cream from Ireland Dear Ms. Auza: In your letter dated January 25, 2007, you requested a tariff classification ruling. The Label Approval (TTB F5100.31) from The Bureau of Alcohol, Tobacco and Firearms was submitted with your request and describes the product as a “wine specialty”. It is stated to contain a grape wine, fortified with grape spirit to which pasteurized dairy cream, liquid sucrose, honey, a stabilizer, an emulsifier, non-fat milk solids and colorings have been added. The alcohol content of the final product is 13.9 percent per volume. It will be imported in 750 milliliter bottles. The applicable subheading for the Tipperary Irish Cream will be 2206.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fermented beverages…not elsewhere specified or included…other. The rate of duty will be 4.2 cents per liter. In addition, imports under this subheading may be subject to a Federal Excise Tax of $1.07 per wine gallon and a proportionate at the like rate on all fractional parts of a wine gallon. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division